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Мир, правосудие и эффективные институтыУстановление мирных и инклюзивных обществ для устойчивого развития, обеспечение доступа к правосудию для всех и создание эффективных, ответственных и инклюзивных институтов на всех уровнях
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Analysis of Article Methodologies on Financial Statements’ Transparency Between the Years 2000 and 2016

Bilal SOLAK

Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies ...Более

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E-Government Development in the Central Asian States: Best Practices, Challenges and Lessons Learned

Ulan BRİMKULOV | Kasım BARIKTABASOV

Many states of the world are developing e-government to raise operating efficiency, better service delivery to citizens, and reduce corruption. But successful development of e-government depends on many factors, such as the level of economic development, the development level of the Information and Communications Technology (ICT) infrastructure, the ICT literacy of citizens, legal framework, political leadership etc. This chapter attempts to confirm this statement using the example of the Central Asian states. The chapter also describes best practices, main challenges and obstacles, and lesson ...Более

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Web site accessibility, usability and security: a survey of government web sites in Kyrgyz Republic

Rita İSMAİLOVA

The information in government web sites, which are widely adopted in many countries, must be accessible for all people, easy to use, accurate and secure. The main objective of this study is to investigate the usability, accessibility and security aspects of e-government web sites in Kyrgyz Republic. The analysis of web government pages covered 55 sites listed in the State Information Resources of the Kyrgyz Republic and five government web sites which were not included in the list. Analysis was conducted using several automatic evaluation tools. Results suggested that government web sites in K ...Более

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